Selaus tekijän mukaan kokoelmassa VATT Working Papers

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    • Firm Responses to an Interest Barrier: Empirical Evidence 

      Harju, Jarkko; Kauppinen, Ilpo; Ropponen, Olli
      VATT Working Papers : 90 (Valtion taloudellinen tutkimuskeskus, 27.06.2017)
      This paper studies the effects of an interest barrier that was introduced in Finland to restrict the profit-shifting opportunities of multinational enterprises (MNEs). We employ full population data of Finnish, Swedish and ...

    • Migration and tax policy: Evidence from Finnish full population data 

      Kalin, Salla; Kauppinen, Ilpo; Kotakorpi, Kaisa; Pirttilä, Jukka
      VATT Working Papers : 150 (Valtion taloudellinen tutkimuskeskus, 27.10.2022)
      While evidence on the impact of taxation on the international migration of certain special groups of workers has expanded, evidence on the links between taxes and migration of the general population is extremely limited. ...

    • Self-Selection of Emigrants: Theory and Evidence on Stochastic Dominance in Observable and Unobservable Characteristics 

      Borjas, George J.; Kauppinen, Ilpo; Poutvaara, Panu
      VATT Working Papers : 67 (Valtion taloudellinen tutkimuskeskus VATT, 19.04.2016)
      We show that the Roy model has more precise predictions about the self-selection of migrants than previously realized. The same conditions that have been shown to result in positive or negative selection in terms of expected ...